Andreea Artenie, Deloitte Romania, is a partner and
head of the litigation practice of Reff &
Associates, member of the Deloitte Legal network.

She has more than 15 years of experience in
administrative and tax practice, coordinating a large
number of administrative litigations against national
authorities and particularly tax litigations against
the tax authority.

The high rate of success shows Andreea is one of the
renowned specialists in fiscal procedural law.

In addition to her in-depth specialsation in tax
controversy, Andreea has gathered comprehensive
experience in competition litigations by coordinating
numerous successful litigations against the Competition
Council's decisions.

Andreea and her team also have a vast amount of
experience in commercial litigations, competition
related litigations and national commercial
arbitration. The team under Andreea's supervision
offers advice and representation before national courts
for an important portfolio of administrative and tax
litigations, commercial litigations, competition
related litigations, employment litigations,
enforcement procedures and before arbitration panels in
national arbitration.

The extensive areas of practice in which Andreea's
expertise is recognised indicate her thorough
understanding, as a specialist, in matters of law and
business reality.

She is also a part of the America Chamber of
Commerce's working group that actively participates in
the discussions initiated by the Ministry of Public
Finances regarding the new Tax Procedure Code.

Emanuel Bancila is an EY partner and leads the tax
policy and controversy practice in Romania. He is
coordinating a team of 16 lawyers dedicated to tax
disputes.

He joined EY in 2013 and has 20 years of experience
in tax litigation. He also led the legal departments of
various multinational companies.

Emanuel assisted and represented taxpayers in
challenging tax assessment decisions issued by tax
authorities for alleged breach of regulations
concerning the payment of various taxes and tax
warehouse authorisations applicable to excisable
goods.

He has assisted and represented taxpayers on
requests for a preliminary ruling from the European
Court of Justice in front of national and European
jurisdictions due to infringement of EU
legislation.

Emanuel has represented clients in suspending the
effects of the tax assessment decision to preclude the
tax authorities in carrying out any enforcement
proceedings against the taxpayers.

Having set an important legal precedent in obtaining
default legal interest from the state for the late
refund of the VAT requested by its clients, Emanuel's
practice became the major market player in using courts
to compel tax authorities to pay late interest to
taxpayers.

Emanuel is the only tax litigator who managed to
reopen in a court of law two of the biggest Romanian
refineries, which had been shut down by the Romanian
tax authorities.

He contributed to the International Tax
Review magazine with two articles:

"Granting default interest to taxpayers for
delayed refund of the excess input VAT"; and

"Romania: Main trends in 2016".

The Bloomberg Transfer Pricing Report dedicated the
July 2016 edition to the landmark ruling obtained by EY
in a transfer pricing dispute under the title
"Romania's Supreme Court sides with ArcelorMittal".

He dealt with the most radical changes of the Tax
Procedure Code since its enactment in 2003 and has been
actively involved on behalf of business community in
redrafting of the new Tax Procedure Code, which entered
into force in 2016.

The EY team provided assistance and representation
regarding tax and procedural tax aspects on the biggest
tax evasion case in Romania regarding an alleged damage
of more than €2 billion ($2.2 billion).

Radu si Asociatii SPRL was selected for the first
time on the shortlist for the award of European Tax
Innovator of the Year by International Tax
Review.

Emanuel has a bachelor's degree in law and a
master's degree in European law from the Bucharest
University.

Vlad-Constantin Boeriu, Deloitte Romania, is a
partner within the indirect tax department. With more
than 12 years of experience in the field of indirect
taxation, Vlad is a tax specialist with significant
international exposure to indirect tax issues.

His broad knowledge in VAT stems from managing
international projects within different jurisdictions
and legislations, as well as assisting various
multinationals.

Vlad has experience in VAT planning. He assisted
various companies in streamlining their activities in
Romania in the most efficient manner. Vlad also
specialises in providing assistance and innovative
ideas of VAT optimisation, enabling companies carrying
on activities in Romania to obtain savings and manage
their business flow in a cost effective way.

VAT compliance projects are also among Vlad's area
of expertise. He has provided VAT compliance services
both to Romanian established entities and to
non-resident companies.

Vlad has extensive experience in due diligence
project. He has assisted companies, both on the buyers
and sellers side, providing high quality advice,
identifying, and quantifying the potential
liabilities/assets for the companies involved.

Also, as part of the tax litigation team, Vlad is
involved in assisting clients in front of tax
authorities during audits and appeals.

Dan Dascalu graduated in law from the Bucharest
University in 1997. He is a member of the Bucharest Bar
and subsequently obtained a postgraduate diploma from
The Hague Academy of International Law in the
Netherlands. Dan has a PhD degree in tax contentious
matters from the law faculty of the Bucharest
University (2013). He has been working with David &
Baias – the associated legal firm with PwC
Romania – since February 2001.

Dan is active in litigation (with a special focus on
tax, as the CEE leader of the PwC tax controversy and
dispute resolution network) and employment matters. His
practice includes assistance to clients in front of the
tax authorities (during tax inspection and
administrative procedures, drafting contestations and
complaints, among others) as well as representing
clients in front of courts in the field of tax law,
competition law, commercial law, labour law and civil
law.

Dan's major litigation projects include a series of
approximately 20 cases for Steaua Romana (Romanian
refinery), seeking annulment of various tax deeds of
the tax administration that helped the client recover
from the state the VAT unlawfully denied for
reimbursement plus related interest and one case at the
European Court of Justice (C-431/12), which led to the
modification of Romanian legislation on interest to be
granted to taxpayers.

Various litigation cases for: major Romanian leasing
companies (including assistance with the European Court
of Justice in case no. C-483/13, which resulted in the
annulment of tax decisions); grain trading companies
(reimbursement of VAT and related interest); Asian
major electronic producer (annulment of tax decision on
VAT and profit tax); major international steel company
annulment of tax decisions on social consultations and
withholding tax; major German cement producer, European
major automotive company (annulment of tax decisions on
VAT), etc.

He also has vast experience assisting clients in
preparing documentation for the commencement of
infringement proceedings by the European Commission
against the Romanian state for breaching EU law, which
ultimately led in 2013 to the repeal of the relevant
Romanian law provisions.

Since 2003, Dan has been involved in the process of
enactment of the Tax Procedure Code, as well as of its
various subsequent amendments. Similarly, he is the
coordinator of the tax procedure taskforce delegated by
Coalitia pentru Dezvoltarea Romaniei to
discuss with the Romanian government the project of the
new Tax Procedure Code (which entered into force in
2016) and the changes to be brought in 2016 to this
Code.

Dan is the author of The Handbook on Tax Contentious
Matters and of The extraterritorial enforcement of tax
receivables, co-author of a reference book on the
Romanian Tax Procedure Code, as well as of various
papers on civil and commercial law published by
Romanian law journals.

Ciprian Gavriliu, Deloitte Romania, is the director
of the transfer pricing department. He has been working
with the company since 2004. With more than 12 years of
experience in Romania tax law, he has helped clients
resolve many tax disputes. Ciprian dedicates his
knowledge and professional skills towards providing
effective transfer pricing analyses to national and
international clients.

He has earned a master's degree in project
management from the Academy of Economics Studies,
Bucharest. He had represented major Romanian and
multinational enterprises, including automotive and
transportation companies, manufacturing, retail and
consumers, telecommunication and media, oil and gas
industry producers, real estate, energy and banking
companies.

Ciprian is a frequent speaker at various seminars
regarding the transfer pricing activity among students
and in front of the business community leaders. Also,
he is a member of the Romanian Chamber of Tax Advisors,
member of the Romanian Chamber of the Chartered and
Certified Accountants and member of the Romanian
Chamber of Financial Auditors.